Peosta Company identifies the following items for possible inclusion in the taking of a physical inventory.

Indicate whether each item should be "Included" or "Not Included" from the inventory taking.

(a)Goods shipped on consignment by Peosta to another company.

(b)Goods in transit from a supplier shipped FOB destination.

(c)Goods sold but being held for customer pickup.

(d)Goods held on consignment from another company.